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2015 (9) TMI 481 - HC - Service TaxWaiver of pre-deposit - Business Auxiliary Services - application was partly allowed by directing the Appellant to deposit 25% of the amount demanded - Held that:- Tribunal observed that certain processes on the material supplied by the Ship-builder are required to be carried out by the appellant at his works as per work terms and conditions of the contract. Whether factually this has been done or not is a matter which is required to be decided on the basis of material placed before the learned Tribunal. However, it cannot be said that the observation made by the learned Tribunal is not on the basis of the document which is not part of the record. The learned Tribunal found some substance in the case of the appellant and has directed him to deposit only 25% of the demand and not the entire 100% amount. It can thus be clearly seen that the learned Tribunal has taken into consideration the factors i.e. prima facie case and the interest of the Revenue. - if the amount is deposited within a period of 8 weeks, the learned Tribunal to decide the appeal on its own merits. - Time limit to comply with the pre-deposit extended - Decided partly in favor of assessee.
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